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Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Lauri v Renad	[1892] UKLawRpCh 101; [1892] 3 Ch 402	Court of Chancery	United Kingdom	3 Jun 1892	CommonLII		51
London and South Western Railway Co v Gomm	[1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449	Court of Chancery	United Kingdom	6 May 1882	CommonLII		129
Tinkler v HMRC	[2019] EWCA Civ 1392; [2019] 4 WLR 138	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2019	BAILII		12
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
R (on application of APVCO 19 Ltd) v HMRC	[2015] EWCA Civ 648	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2015	BAILII		18
HMRC v DV3 RS Ltd Partnership	[2013] EWCA Civ 907; [2014] 1 WLR 1136	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2013	BAILII		18
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
[2022] Ukftt 00038	[2022] UKFTT 00038	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
Armstrong & Haire Ltd v HMRC	[2020] UKFTT 296	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		3
Oisin Fanning v HMRC	[2020] UKFTT 292	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jul 2020	BAILII		2
David Newton Young v HMRC	[2019] UKFTT 688	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Nov 2019	BAILII		2
Patel and Patel v Revenue and Customs Commissioners	[2018] UKFTT 185	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Apr 2018	BAILII		15
Rebecca Louise Vowles v HMRC	[2017] UKFTT 704	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Sep 2017	BAILII		3
Revell v HMRC	[2016] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Feb 2016	BAILII		4
Albert House Property Finance PCC Ltd (in Members Voluntary Liquidation) v HMRC	[2016] UKFTT 0640	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		2
Bloomsbury Verlag GmbH v HMRC	[2015] UKFTT 660	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2015	BAILII		8
R (on application of St Matthews (West) Ltd & Others v HM Treasury	[2014] EWHC 1848	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		1
Morris v HMRC	[2007] EWHC 1181; [2007] EWHC 1181 (Ch); (2007) 79 Tax Cas 184	High Court of England and Wales	United Kingdom - England and Wales	23 May 2007	BAILII		14
Sainsbury s Supermarkets Ltd v Olympia Homes Ltd	[2005] EWHC 1235	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		1
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII		320
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
David Hannah & Carla Hodgson v HMRC	[2021] UKUT 22	United Kingdom Upper Tribunal	United Kingdom	2 Feb 2021	BAILII		6
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
Yew Bon Tew alias Yong Boon Tiew v Kenderaan Bas Mara	[1983] 1 AC 553; [1982] 3 All ER 833; [1982] 3 WLR 1026		United Kingdom	circa 1983	LexisNexis / Westlaw		174
Armstrong & Holmes Ltd v Holmes and Anr	[1994] 1 All ER 826		United Kingdom	circa 1994	LexisNexis		2
Quadrangle Development and Construction Co Ltd v Jenner	[1974] 1 All ER 729; [1974] 1 WLR 68		United Kingdom	circa 1974	LexisNexis		19